The Balkan state of Montenegro has imposed Value Added Tax on non-resident providers of digital services. It obliges foreign providers to register, collect and remit 17% VAT to the Indirect Taxation Authority.
Check our global VAT on digital services tracker. Montenegro follows the EU VAT on digital services principles, and is going through a reform programme to harmonise to EU VAT.
There is no requirement to appoint a fiscal representative. There is a VAT registration threshold of €30,000 per annum.
Where the customer is a Montenegrin VAT registered taxpayer, the reverse charge may be used. This means no VAT is charged, and is reported by the customer.
There is no additional requirements for digital platforms or intermediary marketplaces to register as the deemed supplier for VAT.
Tracking and complying with digital VAT rules in Montenegro, EU or global jurisdictions is time-consuming and full of tax risks. Or leave it to our unique single VAT Calculator and VAT Filer application.
Europe VAT on digital services
Source link : https://www.vatcalc.com/montenegro/montenegro-vat-on-b2c-digital-services/
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Publish date : 2024-09-05 07:00:00
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